The Fraud Examiner

Internal Auditor, World Traveler

Fraudsters aren’t the only people who sit across from fraud examiners at the interview table. Getting information from process owners within a company to aid in creating effective internal controls and policies can prove just as challenging. “Anyone in our field or a related occupation knows how difficult it is to get information needed to make assessments or improvements,” said Seham S. Carson, Manager of Internal Controls & Accounting Policies at Bristow Group Inc., in Houston, Texas. "Part of maintaining our internal controls framework is being aware of how fraud could penetrate the organization when creating/updating our controls.”

What are you responsible for as the Manager of Internal Controls & Accounting Policies?

I am responsible for maintaining the overall internal controls framework for Bristow Group for material processes, including all related documentation. My main responsibility is to ensure Internal Audit and External Audit have all the information they need related to the company processes in order to successfully complete their audits. Once audits are complete and exceptions are reported I work with management to determine impact and ensure remediation. Additionally, I work on other projects related to our ERP implementation, IFRS and maintain our U.S. GAAP policies.

What role does fraud prevention and detection play in developing internal controls and policies?

Ways to prevent and detect fraud are always part of any creation of internal controls or accounting policies. We want to consistently be efficient and be in compliance, but ensuring there is no room for fraud is always something we keep in mind when developing or updating controls and policies.

What trends are you currently seeing in controls? Do you see any trends specific to your region?

Controls guidance may change from year to year depending on changes in the industry, but the approach is one thing that does stay constant. Fraud deterrence is something that I can always remember being a key element of any controls, compliance, audit group or project I have been a part of.